Legal Opinion
In Re the Appeal of Sprint Communications Co., L.P.
Supreme Court of Kansas
Decided December 17, 2004No. 90,663, 90,664, 90,665, 90,666, 90,667PublishedCited by 16 opinions
1Opinion of the Court
The opinion was delivered by
Luckert, J.:
This case involves five consolidated telecommunication cases where the Board of Tax Appeals (BOTA) upheld the Department of Revenue’s (Department) denial of refund claims. Five telecommunication companies seek a refund of the sales tax paid on purchases of telecommunication equipment in Kansas during the time period of March 1994 through March 2000 of telecommunication equipment which “consists of, among other things, switches, computers, and related peripheral equipment (including repair and replacement parts and accessories)” which is “utilized either…
2Cases cited11 opinions
- Peden v. STATE, KANSAS DEPT. OF REVENUESupreme Court of Kansas · 1996
- In Re Tax Appeal of Collingwood Grain, Inc.Supreme Court of Kansas · 1995
- In Re Tax Exemption Application of Central Illinois Public Services Co.Supreme Court of Kansas · 2003
- Southwestern Bell Telephone Co. v. Director of RevenueSupreme Court of Missouri · 2002
- In Re Tax Appeal of Alsop Sand Co., Inc.Supreme Court of Kansas · 1998
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Martin v. Kansas Department of RevenueSupreme Court of Kansas · 2008
- In Re Tax Appeal of Western Resources, Inc.Supreme Court of Kansas · 2006
- In Re the Appeal of Graceland College CenterCourt of Appeals of Kansas · 2008
- In Re the Protest of United Ag Services, Inc.Court of Appeals of Kansas · 2007
- Yellow Freight System, Inc. v. Johnson County Board of County CommissionersCourt of Appeals of Kansas · 2006
11 more not listed; retrieve them via the Exa API.